{"id":681,"date":"2014-03-24T13:00:00","date_gmt":"2015-12-17T17:23:01","guid":{"rendered":"\/what-modified-adjusted-gross-income"},"modified":"2025-03-16T18:17:03","modified_gmt":"2025-03-17T01:17:03","slug":"modified-adjusted-gross-income","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/modified-adjusted-gross-income\/","title":{"rendered":"What Is the Modified Adjusted Gross Income?"},"content":{"rendered":"<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-681-1\" width=\"640\" height=\"360\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2021\/12\/Understanding_Modified_Adjusted_Gross_In.mp4?_=1\" \/><a href=\"https:\/\/www.irs.com\/wp-content\/uploads\/2021\/12\/Understanding_Modified_Adjusted_Gross_In.mp4\">https:\/\/www.irs.com\/wp-content\/uploads\/2021\/12\/Understanding_Modified_Adjusted_Gross_In.mp4<\/a><\/video><\/div>\n<h2>Why Your Modified Adjusted Gross Income is (Probably) Wrong in Your Tax Calculations<\/h2>\n<p>The simplest way we can define the Modified Adjusted Gross Income (MAGI for short) is \u201cyour AGI plus a few things\u201d. Things are far more complex than that, of course! But this short explanation is the basis on which we\u2019ll build all our other explanations.<\/p>\n<p>The first layer of added complexity is that there is not single MAGI, since there are different definitions of it for different tax benefits and credits, as well as the amounts required to qualify for them (we told your it got complicated).<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p><a style=\"font-size: 13.008px; line-height: 20.0063px;\" href=\"\/es\/declaracion-de-la-renta-por-internet\/\"><strong><span style=\"color: #ff0000;\">&gt;<\/span>\u00a0<span style=\"color: #0000ff;\">Comience su E-file GRATUITO<\/span><\/strong><\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" title=\"Explicaci\u00f3n de la renta bruta ajustada modificada: \u00a1f\u00e1cil de entender!\" src=\"https:\/\/www.youtube.com\/embed\/gEhW99k9hBg\" width=\"820\" height=\"640\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\"><\/span><\/iframe><\/p>\n<h2>Why Your Adjusted Gross Income (AGI) is Inadequate in Your Tax Calculations for the IRS<\/h2>\n<p>Your Modified Adjusted Gross Income (MAGI) makes you eligible for a number of tax credits, benefits, and exclusions, making it a vital part of your tax return calculations, particularly since the IRS will put your math to the test.<\/p>\n<p>Su <a href=\"https:\/\/www.irs.gov\/e-file-providers\/definition-of-adjusted-gross-income\" target=\"_blank\" rel=\"noopener\">MAGI is used to determine your eligibility for various Federal tax benefits<\/a> - incluido<a href=\"https:\/\/www.irs.com\/es\/articles\/beneficios-fiscales-educacion\/\"> exenciones fiscales para la educaci\u00f3n<\/a>, el <a href=\"https:\/\/www.irs.com\/es\/el-credito-fiscal-por-adopcion\/\">cr\u00e9dito fiscal por adopci\u00f3n<\/a>, el cr\u00e9dito por contribuci\u00f3n al ahorro para la jubilaci\u00f3n, y muchos m\u00e1s.<\/p>\n<h3>Why Does The IRS Use MAGI As A Basis<a href=\"https:\/\/www.irs.com\/es\/renta-bruta-ajustada-agi-vs-renta-bruta-ajustada-modificada-magi\/\"> Instead Of Your AGI<\/a>?<\/h3>\n<p>Los ingresos gravables (AGI) representan sus ingresos gravables. Es probablemente la cifra m\u00e1s importante para<a href=\"https:\/\/www.irs.com\/es\/articles\/obtener-copia-de-la-declaracion-de-la-renta-anterior\/\"> su declaraci\u00f3n de impuestos<\/a>, pero puede que no represente con exactitud el total de sus ganancias. Ciertas fuentes de ingresos no est\u00e1n sujetas a impuestos (como los ingresos por inversiones extranjeras).<\/p>\n<p>These non taxable sources are added back into your AGI to calculate your MAGI. So your MAGI is a better description of your ability to pay for education, adoption, or any of the other credits the Federal government may provide.<\/p>\n<h2>C\u00f3mo calcular su MAGI<\/h2>\n<p><iframe loading=\"lazy\" title=\"\u00bfQu\u00e9 es el ingreso bruto ajustado modificado, o MAGI?\" src=\"https:\/\/www.youtube.com\/embed\/FFetTnCVauA\" width=\"820\" height=\"600\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\"><\/span><\/iframe><br \/>\nEl IRS publica en su sitio web una <a href=\"https:\/\/www.irs.com\/es\/articles\/que-es-el-ingreso-bruto-ajustado-modificado\/\">calculadora del MAGI enga\u00f1osamente sencilla<\/a> que ayuda a los contribuyentes y a los profesionales de impuestos a determinar su MAGI. Sin embargo, una inspecci\u00f3n m\u00e1s detenida revela una gran cantidad de t\u00e9rminos que suenan intuitivos pero que son extremadamente complejos. Tras echar un vistazo m\u00e1s de cerca a la p\u00e1gina, es posible que se pregunte: \u00bfQu\u00e9 son los ingresos pasivos? \u00bfY por qu\u00e9 estoy sumando deducciones a mi AGI? En este art\u00edculo se explican los principales puntos conflictivos.<\/p>\n<p><strong>Cualquier p\u00e9rdida pasiva o ingreso pasivo\u00a0\u00a0\u00a0<\/strong><\/p>\n<p>Esto se determina en el <a href=\"https:\/\/www.irs.com\/es\/irs-form-1040-el-formulario-insignia-del-irs\/\">Formulario 1040 Anexo E<\/a>, and is defined as any income or loss that occurred without active engagement.<\/p>\n<p>Limited partnerships are one example, in which an individual might not actively manage a firm but still own a percentage. Ownership would transfer passive income or losses onto your AGI but not MAGI.<\/p>\n<p><a href=\"https:\/\/www.investopedia.com\/terms\/p\/passiveloss.asp\" target=\"_blank\" rel=\"noopener nofollow\">Passive losses could include any losses from rental property<\/a>. If you own a rental property that has operating costs greater than the revenue it generates, you would record a passive loss. (Qualified real estate agents do not consider these passive losses because real estate activity counts as their active income.)<\/p>\n<p>Passive losses cannot be deducted from active income, which can be a thorn in the side of many small business owners. However, if your MAGI is less than $100,000, you are allowed to deduct up to $25,000 in real estate losses each year.<\/p>\n<p>To qualify for the deduction, the IRS requires that you participate in the rental activity by contributing to impactful management decisions.<\/p>\n<p><strong>Prestaciones del Seguro Social gravables<\/strong><\/p>\n<p>Most Americans will <a href=\"https:\/\/www.ml.com\/articles\/taxes-and-your-social-security.html\" target=\"_blank\" rel=\"noopener nofollow\">not be taxed on their Social Security benefits<\/a>, but some of your social security could be taxable.\u00a0<span style=\"line-height: 1.538em;\">Approximately one-third of people who receive Social Security are required to pay taxes on their benefits. <\/span><\/p>\n<p><span style=\"line-height: 1.538em;\">Your filing status and income level will determine whether your Social Security payments are subject to tax. In general, your benefits are not considered taxable as long as Social Security is your sole source of income.<\/span><\/p>\n<p>Your Social Security may be taxed if you earn income from other sources and your MAGI exceeds the base amount for your filing status.<\/p>\n<p>To determine this, take 50% of the Social Security benefits you received and add that to all your other income. If your total is greater than the following base amount, your Social Security benefits may be taxable:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11556\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/03\/Screenshot-2025-03-03-122928.png\" alt=\"modified-adjusted-gross-income\" width=\"847\" height=\"627\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/03\/Screenshot-2025-03-03-122928.png 847w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/03\/Screenshot-2025-03-03-122928-300x222.png 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/03\/Screenshot-2025-03-03-122928-768x569.png 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/03\/Screenshot-2025-03-03-122928-16x12.png 16w\" sizes=\"auto, (max-width: 847px) 100vw, 847px\" \/><\/p>\n<p><a href=\"\/es\/determinar-su-estado-civil\/\">LEA: C\u00f3mo determinar su estatus de declarante<\/a><\/p>\n<h3>Deducciones no aplicables al MAGI<\/h3>\n<p>Su MAGI se determina tomando su AGI y \"sum\u00e1ndole\" ciertas deducciones. Se trata de elementos que pueden restarse de su AGI, pero que deben incluirse en el c\u00e1lculo de su MAGI:<\/p>\n<p style=\"margin-left: 40px;\">\u2022 Half of self-employment tax (self-employed individuals are required to pay \u201cpayroll\u201d taxes that an employer would otherwise take; these extra taxes can be deducted from AGI, but are included in MAGI)<br \/>\nIntereses de pr\u00e9stamos estudiantiles.Intereses de pr\u00e9stamos estudiantiles.<br \/>\nDeducci\u00f3n por gastos de colegiatura y cuotas.<br \/>\nGastos de colegiatura calificados.<br \/>\nP\u00e9rdidas o ingresos pasivos.<br \/>\nP\u00e9rdidas por alquiler.<br \/>\nContribuciones al IRA y pagos gravables al Seguro Social.<br \/>\nExclusi\u00f3n por ingresos de bonos de ahorro de Estados Unidos.<br \/>\nExclusi\u00f3n por gastos de adopci\u00f3n (menores de 137).<\/p>\n<p>La mayor\u00eda de las deducciones anteriores son poco frecuentes, as\u00ed que no se sorprenda si su AGI y su MAGI son iguales.<\/p>\n<p><a href=\"\/es\/articles\/declaracion-del-impuesto-sobre-la-renta-de-las-personas-fisicas\/\">LEA: Comprender los distintos tipos de declaraciones de impuestos sobre los ingresos de los individuos<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-11548\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/09\/pexels-pixabay-534229-1024x768.jpg\" alt=\"modified-adjusted-gross-income\" width=\"640\" height=\"480\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/09\/pexels-pixabay-534229-1024x768.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/09\/pexels-pixabay-534229-300x225.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/09\/pexels-pixabay-534229-768x576.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/09\/pexels-pixabay-534229-1536x1152.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/09\/pexels-pixabay-534229-2048x1536.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/09\/pexels-pixabay-534229-16x12.jpg 16w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2>What Is Modified Adjusted Gross Income?: FAQ<\/h2>\n<p><b>1. What is Modified Adjusted Gross Income (MAGI)?\u00a0<\/b><\/p>\n<p>Your Modified Adjusted Gross Income is simply your Adjusted Gross Income with certain deductions and exclusions added back to it. Think of it as the next step for the AGI, and is used by the IRS to see if you qualify for the tax benefits you applied for in your tax return, like tax credits, as well as some other things such as IRA contributions.<\/p>\n<p><b>2. What\u2019s the difference between MAGI and AGI?<\/b><\/p>\n<p>Simply put, your AGI comes from your gross income but with certain deductions <i>subtracted <\/i>from it, like student loan interest or contributions to an IRA. On the other hand, MAGI is your AGI with some of those deductions (and a few other things) <i>added<\/i> to it, like tax-exempt income and other benefits. In a nutshell, AGI is your gross income <i>minus <\/i>some things, and MAGI is your AGI <i>y <\/i>some things (that you originally subtracted from it)..<\/p>\n<p><b>3. What are the things that turn AGI into MAGI?<\/b><\/p>\n<p>The most common additions to the MAGI are tax-exempt interests (such as municipal bond income), any foreign-earned income under the Foreign Earned Income Exclusion, and some deductions originally taken from your gross income to calculate your AGI.<\/p>\n<p><b>4. What credits are determined by my MAGI?<\/b><\/p>\n<p>There are a few credits and tax benefits determined by your MAGI, for example:<\/p>\n<ul>\n<li aria-level=\"1\">Traditional and Roth IRA contributions limits.<\/li>\n<li aria-level=\"1\">Premium health insurance tax credits under the ACA.<\/li>\n<li aria-level=\"1\">Some government assistance programs and credits, like the EITC.<\/li>\n<li aria-level=\"1\">Deductions for student loan interest.<\/li>\n<\/ul>\n<p><b>5. How do I calculate my MAGI?<\/b><\/p>\n<p>It\u2019s simple in theory. All you have to do is take your AGI from your tax return, then add specific amounts back to it. You can consult the IRS for specifics on what amounts are needed for specific tax benefits or credits.<\/p>\n<p><b>6. Does that mean there are different MAGIs?<\/b><\/p>\n<p>In a sense, yes. There are different adjustments you have to make to your AGI in order to get the MAGI required for specific tax benefits or programs. For example, the MAGI required for Roth IRA contributions is different from the one you would calculate for healthcare premium tax credits.<\/p>\n<p><b>7. I can\u2019t find my AGI to start calculating my MAGI.<\/b><\/p>\n<p>You AGI should be on line 11 of your Form 1040. Be sure to make a note of it so that you can come back to it easily so you can calculate all the different MAGI required for specific tax benefits.<\/p>\n<h2>Fuentes<\/h2>\n<p>&#8220;<a href=\"https:\/\/www.youtube.com\/watch?v=gEhW99k9hBg\" target=\"_blank\" rel=\"noopener nofollow\">C\u00f3mo calcular el MAGI (ingreso bruto ajustado modificado) para el seguro m\u00e9dico<\/a>&#8221; &#8211; <a href=\"https:\/\/www.youtube.com\/@OnCashFlow\" target=\"_blank\" rel=\"noopener nofollow\">Sobre el flujo de caja<\/a><\/p>\n<p>&#8220;<a href=\"https:\/\/www.youtube.com\/watch?v=FFetTnCVauA\" target=\"_blank\" rel=\"noopener nofollow\">\u00bfQu\u00e9 es el ingreso bruto ajustado modificado, o MAGI?<\/a>\" por <a href=\"https:\/\/www.youtube.com\/@iHealthBrokers\" target=\"_blank\" rel=\"noopener nofollow\">iHealthBrokers<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Why Your Modified Adjusted Gross Income is (Probably) Wrong in Your Tax Calculations The simplest way we can define the Modified Adjusted Gross Income (MAGI for short) is \u201cyour AGI plus a few things\u201d. Things are far more complex than that, of course! But this short explanation is the basis on which we\u2019ll build all [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":11555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,33,13],"tags":[],"class_list":["post-681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-preparation","category-tax-news","category-tax-resources"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/comments?post=681"}],"version-history":[{"count":13,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/681\/revisions"}],"predecessor-version":[{"id":12226,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/681\/revisions\/12226"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media\/11555"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media?parent=681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/categories?post=681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/tags?post=681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}